STUMPF

v.

UNITED STATES

Citator

Cited By

• Champlin v. Commissioner of Internal Revenue, 71 F.2d 23 (10th Cir. 1934)
  …intrinsic value of the stock for the purpose of determining its fair market value. Heiner v. Crosby (C. C. A. 3) 24 F.(2d) 191; Wright v. Commissioner (C. C. A. 4) 50 E. (2d) 727; Commissioner v. Swenson (C. C. A. 5) 56 F.(2d) 544, certiorari denied 287 U. S. 618, 53 S. Ct. 19, 77 L. Ed. 537; Crowell v. Commissioner (C. C. A. 6) 62 E.(2d) 51. This construction of the statute has been uniformly sustained by the courts. In O’Meara v. Commissioner (C. C. A. 10) 34 E.(2d) 390, this court was confronted with a s…
• Rosen v. United States, 288 F.2d 658 (3d Cir. 1961)
  …l apply only to those issued with interest coupons or in registered form * * *).” It is not disputed that the instruments here involved are “evidences of indebtedness”. Willcuts v. Investors’ Syndicate, 8 Cir., 1932, 57 F. 2d 811, certiorari denied 287 U.S. 618, 53 S.Ct. 18, 77 L.Ed. 537. In addition, it is stipulated that the contracts in suit were in registered form and constituted capital assets. Thus, the question to be decided is whether the requirement of Section 1232(a) (1) that amounts received on…
• Rubber Research, Inc. v. Commissioner OF Internal Revenue, 422 F.2d 1402 (8th Cir. 1970)
  …incorporator and the further fact that those shares may have been repurchased later at the same figure do not destroy the supportive character of the sales. Commissioner of Internal Revenue v. Swenson, 56 F. 2d 544, 547 (5 Cir. 1932), cert. denied, 287 U.S. 618, 53 S.Ct. 19, 77 L.Ed. 537. The stock, of course, was speculative but that does not deny the validity of the usual evaluation factors. Research emphasizes that Elastomerics was a new corporation, that [apart from the transaction in question] it sus…